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2018 (12) TMI 1097 - AT - Central ExciseRectification of Mistake - Tribunal dismissed the appeal as non-maintainable as the issue involved is of rebate of sugar cess - Held that:- The sugar cess is a duty of excise, therefore, the matter relates to rebate duty including sugar cess is not appealable before this Tribunal - the ROM application is dismissed as there is no error in the order passed by this Tribunal - Revenue’s appeal is dismissed as non-maintainable.
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